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4.50 Analysis of Financial Statements—CBSE XII
Notes to Accounts
Particulars 31st March, 31st March,
2024 (`) 2023 (`)
1. Reserves and Surplus
(a) General Reserve 1,20,000 80,000
(b) Surplus, i.e., Balance In Statement of Profit & Loss 2,80,000 1,70,000
4,00,000 2,50,000
2. Short-term Provisions
Provision for Tax 80,000 40,000

Additional Information: Proposed dividend for the years ended 31st March, 2023 and 2024 were ` 80,000
and ` 1,00,000 respectively. [Ans.: ` 3,30,000.]
16. From the following Balance Sheets of Vivek Ltd., prepare Cash Flow Statement:
Particulars Note No. 31st March, 31st March,
2024 (`) 2023 (`)
I. EQUITY AND LIABILITIES
1. Shareholders’ Funds
(a) Share Capital 1 2,90,000 2,50,000
(b) Reserves and Surplus 2 72,000 50,000
2. Current Liabilities
Trade Payables 5,000 23,000
Total 3,67,000 3,23,000
II. ASSETS
1. Non-Current Assets
Property, Plant and Equipment and Intangible Assets:
(a) Property, Plant and Equipment 3 1,50,000 1,40,000
(b) Intangible (Goodwill) 20,000 30,000
2. Current Assets
(a) Inventories 20,000 18,000
(b) Trade Receivables 1,60,000 1,20,000
(c) Cash and Cash Equivalents 17,000 15,000
Total 3,67,000 3,23,000
Notes to Accounts
Particulars 31st March, 31st March,
2024 (`) 2023 (`)
1. Share Capital
Equity Share Capital 2,50,000 2,00,000
12% Preference Share Capital 40,000 50,000
2,90,000 2,50,000
2. Reserves and Surplus
General Reserve 55,000 35,000
Surplus, i.e., Balance in Statement of Profit & Loss 17,000 15,000
72,000 50,000
3. Property, Plant and Equipment
Building 80,000 1,00,000
Plant 70,000 40,000
1,50,000 1,40,000
Additional Information: Depreciation charged on Plant was ` 30,000 and on Building ` 50,000.
[Ans.: Cash Flow from Operating Activities = ` 52,000; Cash Used in
Investing Activities = ` 90,000; Cash Flow from Financing Activities = ` 40,000;
Net increase in Cash and Cash Equivalents = ` 2,000.]